REPORT DIGEST

ILLINOIS COMMUNITY COLLEGE BOARD

FINANCIAL AND COMPLIANCE AUDIT

(In Accordance with the Single Audit Act and OMB Circular A-133)

For the Year Ended:
June 30, 1999

Summary of Findings:

Total this audit 2
Total last audit 2
Repeated from last audit 2

Release Date:
March 2, 2000

Logo.gif (1870 bytes)

State of Illinois
Office of the Auditor General

WILLIAM G. HOLLAND

AUDITOR GENERAL\

To obtain a copy of the Report contact:
Office of the Auditor General
Attn: Records Manager
Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703

(217)782-6046 or TDD (217) 524-4646

This Report Digest is also available on
the worldwide web at
http://www.state.il.us/auditor

 

 

 

 

 

SYNOPSIS

  • The Illinois Community College Board did not receive all informational grant reports from community colleges by the required deadlines. Our auditors noted 57 reports were received late.
  • The Board did not receive refunds of unexpended State grant monies from some community colleges by the required deadline. Our auditors noted 7 refunds totaling $41,218 which were between 5 and 67 days late.

 

 

 

 

 

 

 

 

 

 

 

 

 

{Expenditures and Activity Measures are summarized on the next page.}

 

ILLINOIS COMMUNITY COLLEGE BOARD

FINANCIAL AND COMPLIANCE AUDIT

For the Year Ended June 30, 1999

EXPENDITURE STATISTICS

FY 1999

FY 1998

  • Total Expenditures (All Funds)

$304,974,152

$284,526,018

OPERATIONS TOTAL
% of Total Expenditures
Personal Services
% of Operations Expenditures
Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures
Contractual Services
% of Operations Expenditures
EDP
% of Operations Expenditures
All Other Operations Items
% of Operations Expenditures

GRANTS TOTAL
% of Total Expenditures

$2,169,151
.7%
$1,106,858
51%
$42,200
2%
$356,250
16%
$514,600
24%
$149,243
7%

$302,805,001
99.3%

$1,911,301
.7%
$1,092,984
57%
$34,098
2%
$316,902
16%
$340,930
18%
$126,387
7%

$282,614,717
99.3%

  • Cost of Property and Equipment

$788,621

$868,459

SELECTED ACTIVITY MEASURES

FY 1999

FY 1998

  • Total Receipts (All Funds)
  • Expenditures of Federal Awards
  • Number of Community Colleges
  • Number of Employees

$7,773,619
$937,547
40
34

$8,047,653
$5,850,164
40
34

AGENCY HEAD

During Audit Period: Dr. Joseph Cipfl, Jr., President
Currently: Dr. Joseph Cipfl, Jr., President

 

 

 

 

 

Grant informational reports were received late in 57 out of 224 cases

 

 

 

 

 

 

 

 

Seven out of 11 grant refunds from community colleges were received late

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

LATE GRANT INFORMATIONAL REPORTS

The Illinois Community College Board (ICCB) did not receive all informational grant reports from community colleges by the required deadlines. We noted that 57 out of 224 reports in FY 1999 were received late. ICCB staff indicated that many colleges submit their informational state grant reports along with their audited financial statements, which have a later due date. (Finding 1, pages 19-20) This finding has been repeated since 1996.

ICCB officials concurred with our finding and recommendation and stated they will continue to send reminders to the colleges. They also indicated they will review the college report deadlines to see if adjustments can be made. (For previous ICCB responses, see Digest Footnote #1.)

LATE GRANT REFUNDS

Our audit disclosed 7 out of 11 grant refunds from community colleges were received late. The late refunds totaled $41,218 and were between 5 and 67 days late. The Grant Funds Recovery Act requires unused grant funds to be returned within 45 days of the end of the grant period. (Finding 2, pages 21-22) This finding has been repeated since 1996.

ICCB officials accepted our recommendation to enforce the deadline for submitting refunds of unexpended grant funds. (For previous ICCB responses, see Digest Footnote #2.)

OTHER FINDINGS

Our report presents no other findings and recommendations. We will review progress toward implementation of our recommendations during our next audit. Responses were provided by Dr. Joseph Cipfl Jr., President and Chief Executive Officer.

AUDITORS' OPINION

Our auditors stated that the financial statements of the Illinois Community College Board for the year ended June 30, 1999 are fairly presented.

 

 

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:KMA:pp

SPECIAL ASSISTANT AUDITORS

DeRaimo, Hillger & Ripp were our special assistant auditors for this engagement.

DIGEST FOOTNOTES

#1 LATE GRANT INFORMATIONAL REPORTS - Previous Board Responses

1998: The Board concurs with the finding and will continue to send out report deadline reminders to the colleges. We will also seek a change in the Administrative Rules to require reports and grant refunds to be due at the same time as the college audits. We believe this will alleviate some of the late report submissions.

1996: The ICCB will consider, per the audit recommendation, revising the deadlines for the community colleges' submission of state and federal grant reports, where appropriate.

As noted in the finding, the ICCB does require community colleges to comply with current reporting requirements. The ICCB documents and publishes required due dates of all reports due by the colleges to the ICCB. This system wide report is mailed to each community college president monthly, and due dates are discussed during the official college recognition visit conducted by the ICCB. Prior to the due date of the annual restricted grant reports, the ICCB sends out a reminder letter which includes a copy of the report format. The late receipt of these reports does not have a fiscal impact on the agency or the grants distributed by the agency.

#2 LATE GRANT REFUNDS - Previous Board Responses

1998: The Board concurs with the finding and will continue to send out reminders and enforce the deadlines for submitting refunds.

1996: The ICCB will continue to enforce its deadlines for submitting refunds of unexpended state grant funds by sending timely reminder letters to those colleges from which refunds are due.

The ICCB currently sends reminder letters each January to those colleges from which refunds are due to help expedite the collection of these state grant refunds. Until a college's audited financial statements are prepared and the amount of any refund due is verified by an independent audit, colleges sometimes delay sending refunds of state grants back to the ICCB. The ICCB will amend its current procedures to send out reminder letters immediately upon receipt of the community college's audited financial statements.